Publication details

Tax audit and tax sanctions



Year of publication 2023
Type Article in Periodical
Magazine / Source Dyskurs Prawniczy i Administracyjny
MU Faculty or unit

Faculty of Law

Web web nakladatele
Keywords Tax; Sanctions; Control; Remission of Tax Sanctions
Description The text is devoted to the relationship between sanctions and control procedures in tax administration in Czech tax law. After defining the individual types of sanctions, the system of sanctions arising in connection with controls carried out by tax administrators is analyzed from the perspective of profitability for public budgets and related impacts. An integral part of the text is a future outlook and an indication of possible directions of development in the area of sanctions that could mean an increase in the revenues of public budgets.
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